Search Legislation

The Social Security (Contributions) Regulations 2001

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 65BA

 Help about opening options

Changes to legislation:

The Social Security (Contributions) Regulations 2001, Section 65BA is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1Voluntary Class 2 and Class 3 contributions: [F2tax years 2016-17 and 2017-18] extension of time for payment and tax years 2016-17 to [F22022-23] computation of amountU.K.

65BA.(1) A person who is entitled, but not liable, to pay a Class 2 or Class 3 contribution in respect of tax year 2016-17 [F3or 2017-18] may pay the contribution on or before [F45th April 2025].

(2) Notwithstanding sections 12(3) and 13(6) of the Act, the amount of a contribution payable under paragraph (1), which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.

(3) Paragraph (4) applies to a Class 2 or Class 3 contribution which—

(a)a person is entitled, but not liable, to pay,

(b)is paid during the period beginning on 6th April 2023 and ending on [F55th April 2025], and

(c)when paid during that period, would fall to be computed in accordance with section 12(3) or 13(6) of the Act.

(4) Where this paragraph applies, notwithstanding sections 12(3) and 13(6) of the Act—

(a)the amount of a Class 3 contribution payable in respect of tax year 2020-21 shall be the amount payable in relation to tax year 2020-21,

[F6(aa)the amount of a Class 3 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22,]

(b)the amount of a Class 2 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22, and

(c)the amount of any other contribution to which this paragraph applies shall be the amount payable in relation to tax year 2022-23.]

Back to top

Options/Help

You have chosen to open The Whole Instrument without Schedules

The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Instrument without Schedules as a PDF

The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?